What I would say is “empathy”. We started something called “People First” at the CRA, a whole agency focus to try to shift our culture. In the audit compliance functions, they're having a dialogue around using discretion. Discretion will always be subject to oversight and when Canadians hear that the CRA is using discretion, I think many people think that's going to make things worse, that they're going to be more aggressive. However, it has involved talking to our employees about reacting to the facts in front of them and giving taxpayers a bit more of the benefit of the doubt. More recently it has taken hold with this idea of empathy and really talking to our employees about what empathy is, what empathy isn't and how to demonstrate greater empathy.
COVID has helped. In COVID, the CRA was really involved in trying to help the Canadian economy, trying to help regular Canadians and issue benefits. For our frontline staff, and me and others, it has made us more appreciative of what regular Canadians can go through and to be a little more consultative and collaborative.
I do agree that we need a culture change. Our commissioner has launched it under something called “People First”, and for people in enforcement and regulatory jobs, we're really trying to have a dialogue about empathy and being more empathetic.